TFL Vsebine / Revija SIR*IUS

Internal auditing in relation to an existing and developing business organisation

Notranja revizija je nadzorna informacijska dejavnost, ki se v veliki meri ukvarja s preiskovanjem in ocenjevanjem (ne)ustreznosti uresničenih procesov in stanj ter je pomembna podpora popravljalnim ukrepom, hkrati pa ima tudi svetovalno vlogo, ki lahko pomembno vpliva na usmerjevalne odločitve v organizaciji. To je še zlasti pomembno v času, ko se spreminjajo poslovne razmere in poslovna miselnost vseh deležnikov v poslovnem življenju: od lastnikov, zaposlencev, upnikov in drugih. Notranja revizija je osrednja sestavina korporativnega upravljanja in lahko s svojimi preiskovalnimi in svetovalnimi posli pomembno razkriva nove razvojne perspektive za organizacijo, saj lahko s priskrbo novih vedenj in znanj obogati nosilce usmerjevalnih odločitev, ki na dolgi rok določajo razvojno pot organizacije. Te dejavnosti ni mogoče obravnavati zgolj kot tiste, ki se fokusira na iskanje odgovorov, ali je bilo v preteklih procesih in stanjih kaj pomembno narobe; v novi poslovni paradigmi jo vidimo kot nepogrešljiv informacijski servis, ki odgovarja na dve temeljni vprašanji: kakšno je dejansko stanje in kakšno naj bi bilo v luči glavnih ciljev organizacije. Zato ima notranja revizija pomembno vlogo in nalogo tudi pri zagotavljanju obstoja in razvoja vsake organizacije.

Internal auditing is designed to establish and maintain control over information. It largely deals with investigation and assessment of (in)adequacy of implemented processes and solutions, while at the same time it provides essential support to corrective decisions. Furthermore, internal auditing is integral to the provision of consultancy which can significantly impact executive decisions. As such, it is of particular importance in an era of changing business environments as well as the mindset of all stakeholders – owners, employees, creditors or others alike. Internal auditing is an essential component of corporate governance, which through its investigative and consulting engagements reveals important new developments. At the same time, internal audits provide vital insight and knowledge to those decision-makers who are responsible for an organisation’s long-term development. It is not merely an activity focusing on the search for answers whether past processes and states were flawed in some important way; within the new business paradigm, internal auditing is increasingly seen as a vital information service providing particulars as to the organisation’s current and prospective situation. Accordingly, it plays an important role and even assumes responsibility for any organisation's development and, indeed, future existence.